Descarca catalogul - ALB

administration bodies, employers’ associations and trade unions of national importance, public
utility associations and foundations, by foreign governments, international organisations and nonprofit
and charitable organisations, through donations or directly, via non-reimbursable grants, as
well as within scientific and technical cooperation programmes;
c) are seized or transferred, by law, to the property of the state and given, free of charge, in
accordance with the legal provisions in force;
d) are intended for sports competitions, as defined by the laws in force;
(2) For vehicles equipped with diesel engines and particle filters, as confirmed by the “Romanian
Car Registry” Autonomous Administration, the tax amount is reduced by 25%.
Article 9 - (1) The tax amount may be disputed when the person registering or transcribing the
title to property of a used motor vehicle can prove that the vehicle in question has depreciated to an
extent greater than the one indicated by the grid provided in annex No. 4.
(2) The assessment of the depreciation level will be conducted on the basis of the elements taken
into account when establishing the reduction rate provided in Article 6, paragraph (4).
(3) In case of dispute, the used car characteristics, provided under paragraph (2), are established,
at the request of the taxpayer, via a technical expertise conducted by the “Romanian Car Registry”
Autonomous Administration, for a fee, according to the procedure stipulated by the rules for the
enforcement of this law.
(4) The technical expertise fee is determined by the “Romanian Car Registry” Autonomous
Administration depending on the technical expertise operations required and cannot exceed the
cost thereof.
(5) The results of the technical expertise are recorded in a document issued by the “Romanian Car
Registry” Autonomous Administration, which includes the information corresponding to each of
the items mentioned in paragraph (2), as well as the resulting reduction rate.
(6) The document on the results of the technical expertise, issued by the “Romanian Car Registry”
Autonomous Administration, shall be submitted by the taxpayer to the relevant tax authorities.
(7) When the relevant tax authority gets the document mentioned in paragraph (6), it shall recalculate
the due amount representing the tax, which may result in the reimbursement of the difference, as
paid upon registration or transcription of the title to property of a used motor vehicle.
(8) If duly justified, the tax authority may request a second opinion.
Article 10 - The relevant tax authority shall ascertaining, check, collect and settle the tax-related
disputes regarding the amounts due by taxpayers, according to the provisions of the Government
Ordinance No. 92/2003 on the Code of Fiscal Procedure, as republished and as subsequently
amended and completed.
Article 11 - Any taxpayer who is dissatisfied with how a dispute is resolved may approach the
courts that handle contentious matters and that have the appropriate jurisdiction under the law.
Article 12 - (1) If the motor-vehicle pollution tax paid by taxpayers as of 1 July 2008 and up until
124
60184_file_interior_lucian_v9.indd 124
11/5/2012 9:22:10 AM